Right, Nowhere. I think many people misread 300.5(D)(4). Lets back up. 300.5 (D) says:
Then (D)(4) says:
Ok, so I admit its a bit easy to get distracted here, but dont forget we are still under (D) which is "direct buried conductors and cables", so the "Raceway" they are taking about is the raceway in (D)(1), NOT a complete raceway system. Here is what (D)(1) says:
So there is not automatic requirement for sched 80 PVC when transitioning from below to above grade. If you consider that area subject to physical damage, then it would be required per 352.10(F). Of course opinion on that will vary. I used to use sched 80 when transitioning but I hardly ever do anymore. I do however religously use expansion couplings, and I feel that play and flexibility makes that transition piece very unlikely to be damaged even if sched 40.