You might search and find a couple of tricks that fool JIRA into sort of doing it, but they are an unmitigated disaster and screw your system up.
Atlassian have not said they will never implement it, but it's not going to be soon.
I would recommend looking at the add-ons that allow you to create apparent hierarchies with properly built back-ends instead of bodging it. The Software application promotes Epics up above stories. The Portfolio add-on layers initiatives and themes over the top of Software. But the main one you'll probably find is the Structure add-on, which does allow many layers quite neatly.
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