Obtener datos del 31 de diciembre de los últimos 5 años y la fecha de hoy

Suponiendo que sus fechas siempre tengan un componente de tiempo a la medianoche, entonces:

SELECT *
FROM   your_table
WHERE  your_date_column IN (
         TRUNC( SYSDATE ),
         TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY,
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -24 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -36 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -48 )
       );

(Debe agregar 1 día antes de truncar para que coincida con el caso cuando hoy es 31 de diciembre)

La solución simple sería usar TRUNC en la fecha.

SELECT *
FROM   your_table
WHERE  TRUNC( your_date_column ) IN (
         TRUNC( SYSDATE ),
         TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY,
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -24 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -36 ),
         ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -48 )
       );

Pero entonces no puede usar un índice en la columna y necesitaría un índice basado en funciones en TRUNC( your_date_column ) para poder usar un índice.

La solución más complicada, que puede usar índices, es:

SELECT *
FROM   your_table
WHERE  ( your_date_column >= TRUNC( sysdate )
     AND your_date_column  < TRUNC( sysdate ) + INTERVAL '1' DAY
       )
OR     ( your_date_column >= TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY
     AND your_date_column  < TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' )
       )
OR     ( your_date_column >= ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 )
     AND your_date_column  < ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ), -12 )
       )
OR     ( your_date_column >= ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 )
     AND your_date_column  < ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ), -24 )
       )
OR     ( your_date_column >= ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 )
     AND your_date_column  < ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ), -36 )
       )
OR     ( your_date_column >= ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ) - INTERVAL '1' DAY, -12 )
     AND your_date_column  < ADD_MONTHS( TRUNC( SYSDATE + INTERVAL '1' DAY, 'YYYY' ), -48 )
       );