TOKYO — Paramount is in talks to build a theme park near Osaka, Japan’s second largest city, according to Osaka governor Toru Hashimoto.The governor’s spokesman said Monday that Hashimoto had spoken with Par about building on the site of Expoland, a failed amusement park in nearby Suita. A rep for Paramount Japan said the studio was not involved in talks, and had no further information. However, Par did approach the Osaka government about park construction in August. Expoland closed after a roller coaster derailment in May 2007 killed one passenger and injured 19 others. It reopened in August 2008, but visitor numbers plunged 80%. In October, it declared bankruptcy, with debts of $17 million, and shuttered.