SELECT 
  category_id, 
  parent_id 
FROM 
  cscart_categories 
WHERE 
  parent_id IN(
    261, 292, 267, 313, 301, 319, 325, 331, 
    296, 336, 339, 293, 268, 262, 302, 314, 
    332, 326, 320, 297, 337, 269, 315, 272, 
    303, 263, 275, 321, 327, 333, 298, 338, 
    341, 287, 316, 304, 334, 328, 322, 299, 
    264, 354, 288, 305, 329, 323, 300, 265, 
    289, 306, 330, 324, 260, 266, 307, 356, 
    308, 309, 347, 310, 355, 311, 312, 477
  ) 
  AND category_id != 1

Query time 0.00047

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_categories",
      "access_type": "ALL",
      "possible_keys": ["PRIMARY", "parent", "p_category_id"],
      "rows": 445,
      "filtered": 25.39325905,
      "attached_condition": "cscart_categories.parent_id in (261,292,267,313,301,319,325,331,296,336,339,293,268,262,302,314,332,326,320,297,337,269,315,272,303,263,275,321,327,333,298,338,341,287,316,304,334,328,322,299,264,354,288,305,329,323,300,265,289,306,330,324,260,266,307,356,308,309,347,310,355,311,312,477) and cscart_categories.category_id <> 1"
    }
  }
}

Result

category_id parent_id
336 354
284 268
335 275
331 275
313 272
292 269
261 260
267 261
270 262
273 263
276 267
339 355
348 356
332 275
314 272
293 269
285 268
262 260
268 261
271 262
274 263
277 267
337 354
349 356
333 275
315 272
294 269
286 268
263 260
269 261
272 262
275 263
278 267
338 354
341 355
350 356
334 275
316 272
295 269
287 268
279 267
264 260
351 356
354 264
317 272
288 268
280 267
265 260
343 355
352 356
318 272
289 268
281 267
266 260
353 356
290 268
282 267
356 266
345 355
291 268
283 267
346 355
347 355
355 265