The short answer is not exactly, but most current genetic research points to retroviruses being derived from transposable elements native to organismal genomes called Long Terminal Repeat (LTR) retrotransposons.
Really? Interesting. I was under the impression the generally held view was that retroviruses pre-dated the domain split, since certain retroviral proteins from different domains of life are most closely related to each other than they are to any host protein. I was also under the impression that transposons were thought most likely to be degenerate viruses whose evolutionary pathway had taken them away from having a separate infective stage.
Do you have sources I can look at?