49 For example, the concerned ministries pointed out that, with respect to back office operations relating to national taxes (checking data submitted by taxpayers, etc. with data bases and other means) and entrusted collection operations relating to non-payment of taxes, there are reasons associated with the use of public authority and indivisibility; that in the case where private information concerning the transactions and property of taxpayers are processed through entrustment to a private sector company, cooperation of the taxpayer is difficult to be obtained; and that, in operations associated with the management, use and preservation of public records of national public records offices, there is an obligation to strictly maintain confidentiality because state secrets are handled. On the other hand, businesses that collect national insurance premiums and promote the application of employees' pension and public servants' health insurance for establishments which do not apply to insurance are eligible for market tests, and to protect the private information obtained in such cases, an obligation to maintain strict confidentiality is imposed on the business entrusted.