The easy way to do that is by shifting the base address. In pseudo-C (I think that computing the b pointer is non-conforming, even if the code never tries to access b[0], but compilers can do this without problems):
int a[100]; // array of 100 integers, zero-based
int * b = a - 1; // array of 100 integers, one-based
Things only get costly when you want to check array bounds or when you have multi-dimensional arrays. There also may be non-standard architectures where this kind of stuff isn’t possible.